{"id":8983,"date":"2024-04-26T08:22:18","date_gmt":"2024-04-26T06:22:18","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=8983"},"modified":"2024-03-20T06:30:34","modified_gmt":"2024-03-20T05:30:34","slug":"nove-sazby-dph","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/","title":{"rendered":"Nov\u00e9 sazby DPH: V\u00edte, co pat\u0159\u00ed do sn\u00ed\u017een\u00e9 sazby?"},"content":{"rendered":"<p><b>Od 1. ledna 2024 jsou nov\u00e9 sazby DPH. Z\u016fstala z\u00e1kladn\u00ed sazba 21 % a nov\u011b se uplat\u0148uje pouze jedna sn\u00ed\u017een\u00e1 sazba 12 %. Zmizela tak druh\u00e1 sn\u00ed\u017een\u00e1 sazba 10 %. V\u00edte, co nov\u011b pat\u0159\u00ed do sn\u00ed\u017een\u00e9 sazby? To se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch.<\/b><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Obsah<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69e1ce344613b\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #666666;color:#666666\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #666666;color:#666666\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69e1ce344613b\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/#DPH_%E2%80%93_Dan_z_pridane_hodnoty\" >DPH \u2013 Da\u0148 z p\u0159idan\u00e9 hodnoty\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/#Kdo_je_platcem_DPH\" >Kdo je pl\u00e1tcem DPH?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/#Co_se_presunulo_do_12_sazby\" >Co se p\u0159esunulo do 12% sazby?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/#Limit_odpoctu_DPH_za_osobni_automobily\" >Limit odpo\u010dtu DPH za osobn\u00ed automobily<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/orangeacademy.cz\/clanky\/nove-sazby-dph\/#Co_se_presunulo_do_zakladni_sazby_21\" >Co se p\u0159esunulo do z\u00e1kladn\u00ed sazby 21 %?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"DPH_%E2%80%93_Dan_z_pridane_hodnoty\"><\/span><span style=\"font-weight: 400;\">DPH \u2013 Da\u0148 z p\u0159idan\u00e9 hodnoty\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">DPH je <strong>nep\u0159\u00edm\u00e1 da\u0148,<\/strong> kter\u00e1 se uplat\u0148uje na v\u011bt\u0161inu zbo\u017e\u00ed a slu\u017eeb. Znamen\u00e1 to, \u017ee da\u0148 neplat\u00ed kone\u010dn\u00fd spot\u0159ebitel p\u0159\u00edmo, ale je zahrnuta v cen\u011b zbo\u017e\u00ed a slu\u017eeb, kter\u00e9 nakupuje. Pl\u00e1tce DPH pak tuto da\u0148 odv\u00e1d\u00ed st\u00e1tu.<\/span><b> DPH zaji\u0161\u0165uje financov\u00e1n\u00ed st\u00e1tn\u00edho rozpo\u010dtu, jedn\u00e1 se o jeden <\/b><span style=\"font-weight: 400;\">z nejd\u016fle\u017eit\u011bj\u0161\u00edch zdroj\u016f p\u0159\u00edjm\u016f st\u00e1tn\u00edho rozpo\u010dtu.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kdo_je_platcem_DPH\"><\/span><span style=\"font-weight: 400;\">Kdo je pl\u00e1tcem DPH?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Podnikatel, kter\u00fd:<\/b><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Ve 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch dos\u00e1hl obratu <\/span><b>2 miliony K\u010d<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Dobrovoln\u011b se k pl\u00e1tcovstv\u00ed DPH p\u0159ihl\u00e1s\u00ed nap\u0159. z d\u016fvodu <strong>v\u00fdhodn\u011bj\u0161\u00edho odpo\u010dtu dan\u011b.<\/strong><\/span><\/li>\n<li><span style=\"font-weight: 400;\">Nabyl majetek privatizac\u00ed, prodejem podniku, f\u00faz\u00ed, nebo zd\u011bdil ekonomickou \u010dinnost po zem\u0159el\u00e9m, kter\u00fd byl pl\u00e1tcem DPH.<\/span><\/li>\n<\/ul>\n<p><b>Osoba identifikovan\u00e1 k dani:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Je registrovan\u00e1 v jin\u00e9m \u010dlensk\u00e9m st\u00e1t\u011b EU a v \u010cR uskute\u010d\u0148uje zdaniteln\u00e1 pln\u011bn\u00ed (nap\u0159. prodej zbo\u017e\u00ed).<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Ve 12 po sob\u011b jdouc\u00edch kalend\u00e1\u0159n\u00edch m\u011bs\u00edc\u00edch dos\u00e1hla obratu <\/span><b>326.000 K\u010d<\/b><span style=\"font-weight: 400;\"> za dod\u00e1n\u00ed zbo\u017e\u00ed z jin\u00e9ho \u010dlensk\u00e9ho st\u00e1tu EU.<\/span><\/li>\n<\/ul>\n<p><b>St\u00e1tn\u00ed instituce a dal\u0161\u00ed vybran\u00e9 osoby:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Jsou pl\u00e1tci DPH ze z\u00e1kona, i kdy\u017e nedos\u00e1hnou v\u00fd\u0161e obratu pro povinnou registraci.<\/span><\/li>\n<\/ul>\n<h3>V\u00fdhody pl\u00e1tcovstv\u00ed DPH<\/h3>\n<p><span style=\"font-weight: 400;\">Mezi v\u00fdhody pat\u0159\u00ed mo\u017enost odpo\u010dtu dan\u011b z p\u0159idan\u00e9 hodnoty na vstupu, nap\u0159. z n\u00e1kupu materi\u00e1lu, slu\u017eeb. D\u00e1le i m<\/span><span style=\"font-weight: 400;\">o\u017enost uplat\u0148ovat re\u017eim p\u0159enesen\u00e9 da\u0148ov\u00e9 povinnosti. <\/span><span style=\"font-weight: 400;\">Princip <a href=\"https:\/\/orangeacademy.cz\/clanky\/dane-elektronicky\/\" target=\"_blank\" rel=\"noopener\">dan\u011b z p\u0159idan\u00e9 hodnoty<\/a> spo\u010d\u00edv\u00e1 v tom, \u017ee da\u0148 se odv\u00e1d\u00ed pouze z <\/span><b>hodnoty p\u0159idan\u00e9 v dan\u00e9m stupni v\u00fdroby \u010di distribuce<\/b><span style=\"font-weight: 400;\">. Pl\u00e1tci DPH (podnikatel\u00e9) odv\u00e1d\u00ed st\u00e1tu DPH pouze z rozd\u00edlu mezi cenou, za kterou zbo\u017e\u00ed \u010di slu\u017ebu nakoupili (vstupy), a cenou, za kterou je prodali (v\u00fdstupy). P\u0159i z\u00e1loh\u00e1ch a doplatc\u00edch se DPH po\u010d\u00edt\u00e1 dle sazeb platn\u00fdch v dob\u011b zdaniteln\u00e9ho pln\u011bn\u00ed. P\u0159i p\u0159eplatc\u00edch se postupuje od nejnov\u011bj\u0161\u00edch plateb a zp\u011btn\u011b.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><b>Vstupy:<\/b><span style=\"font-weight: 400;\"> Cena, za kterou podnikatel nakoupil materi\u00e1l, slu\u017eby a dal\u0161\u00ed n\u00e1klady.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>V\u00fdstupy:<\/b><span style=\"font-weight: 400;\"> Cena, za kterou podnikatel prodal zbo\u017e\u00ed \u010di slu\u017ebu kone\u010dn\u00e9mu spot\u0159ebiteli.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>Da\u0148ov\u00e1 povinnost:<\/b><span style=\"font-weight: 400;\"> DPH = V\u00fdstupy &#8211; Vstupy<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-4-center'><span class='maxbutton-4-container mb-container'><a class=\"maxbutton-4 maxbutton maxbutton-rekvalifikacni-kurzy-2\" target=\"_blank\" title=\"Rekvalifika\u010dn\u00ed kurzy\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/rekvalifikacni-kurzy\"><span class='mb-text'>Studujte rekvalifika\u010dn\u00ed kurzy<\/span><\/a><\/span><\/span>\n<h2><span class=\"ez-toc-section\" id=\"Co_se_presunulo_do_12_sazby\"><\/span><span style=\"font-weight: 400;\">Co se p\u0159esunulo do 12% sazby?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><b>Sauny:<\/b><span style=\"font-weight: 400;\"> N\u00e1v\u0161t\u011bva sauny bude nov\u011b s 12% DPH.<\/span><\/li>\n<li style=\"font-weight: 400;\"><b>P\u016fj\u010dov\u00e1n\u00ed knih a \u010dasopis\u016f:<\/b><span style=\"font-weight: 400;\"> P\u016fj\u010dov\u00e1n\u00ed knih, novin a \u010dasopis\u016f v knihovn\u00e1ch bude nov\u011b s 12% DPH.<\/span><\/li>\n<li><strong>Provoz ly\u017ea\u0159sk\u00fdch vlek\u016f:<\/strong> sazba 12 % je nov\u011b stanovena i pro provoz na ly\u017ea\u0159sk\u00e9m vleku.<\/li>\n<li><strong>Vstupenky na sportovn\u00ed ud\u00e1losti<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Zm\u011bna sazby DPH na 12 % bude znamenat <strong>m\u00edrn\u00e9 zdra\u017een\u00ed pro n\u011bkter\u00e9 slu\u017eby a zbo\u017e\u00ed,<\/strong> kter\u00e9 do n\u00ed nov\u011b spadaj\u00ed. Nap\u0159\u00edklad se m\u016f\u017ee prodra\u017eit stravov\u00e1n\u00ed v restaurac\u00edch, ubytov\u00e1n\u00ed v hotelech, vstupenky na kulturn\u00ed akce, sportovn\u00ed aktivity a dal\u0161\u00ed.<\/span><\/p>\n<p><b>N\u00e1poje:<\/b><span style=\"font-weight: 400;\"> Pitn\u00e1 voda z kohoutku a ml\u00e9\u010dn\u00e9 v\u00fdrobky maj\u00ed 12% DPH, zat\u00edmco ostatn\u00ed, a\u0165 u\u017e alkoholick\u00e9 \u010di nealkoholick\u00e9, m\u00ed\u0159\u00ed do z\u00e1kladn\u00ed sazby. Tot\u00e9\u017e plat\u00ed i pro jejich konzumaci v restaurac\u00edch.<\/span><\/p>\n<p><b>Doprava:<\/b><span style=\"font-weight: 400;\"> Cestov\u00e1n\u00ed autobusem nebo lod\u00ed na nepravideln\u00fdch link\u00e1ch (nap\u0159. firemn\u00ed doprava, \u0161koln\u00ed v\u00fdlety) se st\u00e1v\u00e1 dostupn\u011bj\u0161\u00edm s 12% DPH. Taxislu\u017eba v\u0161ak z\u016fst\u00e1v\u00e1 v z\u00e1kladn\u00ed sazb\u011b.<\/span><\/p>\n<p><b>Knihy:<\/b><span style=\"font-weight: 400;\"> Milovn\u00edci knih si mohou oddechnout \u2013 a\u0165 u\u017e v pap\u00edrov\u00e9, elektronick\u00e9 nebo audio podob\u011b, knihy jsou osvobozeny od DPH s n\u00e1rokem na odpo\u010det. Noviny, \u010dasopisy a periodika se nov\u011b zjednodu\u0161uj\u00ed pod 12% DPH.<\/span><\/p>\n<p><b>Zdravotnick\u00e9 produkty:<\/b><span style=\"font-weight: 400;\"> Zm\u011bna definice otev\u00edr\u00e1 dve\u0159e 12% DPH pro \u0161irokou \u0161k\u00e1lu zdravotnick\u00fdch a diagnostick\u00fdch pom\u016fcek ur\u010den\u00fdch pro jedno pou\u017eit\u00ed. Kontaktn\u00ed \u010do\u010dky, br\u00fdlov\u00e9 \u010do\u010dky a obruby maj\u00ed nov\u011b tak\u00e9 ni\u017e\u0161\u00ed sazby.<\/span><\/p>\n<div id=\"attachment_8987\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-8987\" class=\"wp-image-8987 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2024\/02\/nove-sazby-dph-930x620.jpeg\" alt=\"\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-8987\" class=\"wp-caption-text\">Od 1. ledna 2024 se zm\u011bnily sazby DPH. Z\u016fstala z\u00e1kladn\u00ed sazba 21 % a nov\u011b se uplat\u0148uje pouze jedna sn\u00ed\u017een\u00e1 sazba 12 %.<\/p><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Limit_odpoctu_DPH_za_osobni_automobily\"><\/span>Limit odpo\u010dtu DPH za osobn\u00ed automobily<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Od roku 2024 se m\u011bn\u00ed i <a href=\"https:\/\/orangeacademy.cz\/clanky\/zakon-o-dani-z-pridane-hodnoty\/\" target=\"_blank\" rel=\"noopener\">limity pro odpo\u010det DPH<\/a> u osobn\u00edch automobil\u016f. U vozidel s cenou do 1 milionu K\u010d bez DPH bude odpo\u010det DPH pln\u00fd, u vozidel nad 1 milion K\u010d bez DPH bude odpo\u010det DPH klesat.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Co_se_presunulo_do_zakladni_sazby_21\"><\/span>Co se p\u0159esunulo do z\u00e1kladn\u00ed sazby 21 %?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\"><strong>Slu\u017eby:<\/strong>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sb\u011br a zpracov\u00e1n\u00ed komun\u00e1ln\u00edho odpadu<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Leteck\u00e1 hromadn\u00e1 pravideln\u00e1 doprava\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Slu\u017eby autor\u016f a v\u00fdkonn\u00fdch um\u011blc\u016f<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u010ci\u0161t\u011bn\u00ed vnit\u0159n\u00edch prostor v dom\u00e1cnostech<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Opravy obuvi, ko\u017een\u00fdch v\u00fdrobk\u016f, od\u011bv\u016f, textiln\u00edch v\u00fdrobk\u016f, j\u00edzdn\u00edch kol<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kade\u0159nick\u00e9 a holi\u010dsk\u00e9 slu\u017eby<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Zbo\u017e\u00ed<\/strong>:<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Vybran\u00e9 nealkoholick\u00e9 n\u00e1poje<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u0158ezan\u00e9 kv\u011btiny<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">N\u011bkter\u00e9 zdravotnick\u00e9 pom\u016fcky<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Palivov\u00e9 d\u0159evo<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pivo \u010depovan\u00e9 v restaurac\u00edch<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nov\u00e9 sazby DPH v roce 2024 p\u0159inesly zjednodu\u0161en\u00ed. <strong>Zaveden\u00ed pouze dvou sazeb DPH<\/strong> \u2013 z\u00e1kladn\u00ed 21 % a sn\u00ed\u017een\u00e9 12 %, co\u017e usnad\u0148uje orientaci v syst\u00e9mu. Av\u0161ak p\u0159esun n\u011bkter\u00fdch polo\u017eek do jin\u00e9 sazby m\u016f\u017ee pro spot\u0159ebitele i firmy znamenat m\u00edrn\u00e9 zdra\u017een\u00ed.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Od 1. ledna 2024 jsou nov\u00e9 sazby DPH. Z\u016fstala z\u00e1kladn\u00ed sazba 21 % a nov\u011b se uplat\u0148uje pouze jedna sn\u00ed\u017een\u00e1 sazba 12 %. Zmizela tak druh\u00e1 sn\u00ed\u017een\u00e1 sazba 10 %. V\u00edte, co nov\u011b pat\u0159\u00ed do sn\u00ed\u017een\u00e9 sazby? To se dozv\u00edte v n\u00e1sleduj\u00edc\u00edch \u0159\u00e1dc\u00edch. DPH \u2013 Da\u0148 z p\u0159idan\u00e9 hodnoty\u00a0 DPH je nep\u0159\u00edm\u00e1 da\u0148, kter\u00e1 se [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":8988,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[56,20,14],"tags":[15,166,310,25],"class_list":["post-8983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-personalistika","category-prace-a-kariera","category-ucetnictvi-a-dane","tag-dane-prakticky","tag-finance","tag-penize","tag-zakony"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nov\u00e9 sazby DPH: V\u00edte, co pat\u0159\u00ed do sn\u00ed\u017een\u00e9 sazby?<\/title>\n<meta name=\"description\" content=\"Od 1.1. 2024 jsou nov\u00e9 sazby DPH. 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